Exempt Sellers - Nontaxable Sales & Exports - Filing Claims for Refund

If you export or sell tax-paid diesel fuel to exempt customers (U.S. government, train operators, and others) and are not a licensed ultimate vendor or supplier of diesel fuel ,you are an "Exempt Seller."

Registered exempt sellers may file a claim for refund of the tax paid on diesel fuel exported or sold without tax to exempt purchasers using form BOE-770-DZ, Claim for Refund on Nontaxable Sales and Exports of Diesel Fuel. This form may also be used to claim a refund of the tax paid on tax-paid diesel fuel that you used in a nontaxable manner. You must register before filing a claim for refund.

You must file your claim for refund:

  • within three years from the date the fuel was purchased, or,
  • if the tax was not invoiced at the time of the purchase of the diesel fuel, within six months after the receipt of an invoice for the tax, whichever period expires later.

For further guidance regarding tax-paid undyed diesel fuel exported, see Regulation 1430, Shipments Out of State.

For sales to the United States and its agencies and instrumentalities, see Regulation 1434, Sales of Diesel Fuel to the United States and its Agencies and Instrumentalities.